Notes to Accounts of Available Finance Ltd.

The Company has only one class of equity shares having a par value of '
10 per share.

Member of the company holding equity share capital therein have a right
to vote on every resolution placed before the company and right to
receive dividend.

Each holder of equity shares is entitled to one vote per share.

The Company declares dividend(If any) in Indian rupees. The dividend
proposed by the Board of Directors(If any) is subject to aproval of the
shareholder in the Annual General Meeting except in case of interim
dividend.

2.Project Participation Investment

The Company have converted 500 fully paid 7% unsecured convertible
Debentures in Agarwat Real City Pvt, Ltd of face value of Rs. 100,000/-
each aggregating to Rs. 500 lakhs in project participation investment
on the following terms.

a. The company to receive 30% lump sum payment of compensation on 31
/03 /2018.

b. The company to receive additional 10% share of profit of ARCPL over
and above minimum assured return.

c. The investment to receive back/redeemed on or before 31/03/2018

3. Other Notes & Disclosers

(i) In the opinion of Board, Current Assets, Loans & Advances have a
value of realization in the ordinary course of business, at least equal
to the amount at which they are stated.

(ii) Previous year's Figures have been rearranged and regrouped
wherever considered necessary. Figures have been rounded off to the
nearest rupees.

(iii) Prioryear's adjustments are shown net of Income, if any.

(iv) No transaction was effected during the period ended on 31st March
2015 with the small scale Industrial Undertaking and outstanding to
small scale Industrial undertaking as at the year end was Nil

Outstanding guarantees and counter guarantees to various banks in
respect of the guarantees given by those banks in favor of various
government authorities and others - Nil Claims against companies not
acknowledged as debt - Nil

(b) Commitments

Estimated amount of un expected capital co ntracts -Nil

(viii) There is no pending litigations on its financial position of the
company.

(ix) Provision for short term regular expenses has been made (refer
Note-7). There is no other material foreseeable losses as required
under the applicable law or accounting standards, on long term
contracts including derivative contracts requiring Company to make
provisions thereof.

(x) There is no amounts, required to be transferred, to the Investor
Education and Protection Fund by the Company.

e) The above information regarding related parties have been determined
to the extent such parties have

been identified on the basis of information available with the company.

f) Particulars of Transaction and balances with related parties:-

5. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure.

The categories included in each of the reported business segment are as
follows:

a. Loans to parties

b. Investment in Shares

The above business segment have been identified considering

a. The nature of service

b. The deferring risk and return

Revenues and expenses have been accounted for based on the basis of
their relationship to the operating activities ofthe segment. Revenues
and expenses, which related to the enterprise as a whole and are not
allocable -to segments on a reasonable basis have been included under
un allocable Assets / Liabilities.

Mar 31, 2014

(i) In the opinion of Board, Current Assets, Loans & Advances have a
value of realization in the ordinary course of business, at least equal
to the amount at which they are stated.

(ii) Previous year''s figures have been rearranged and regrouped
wherever considered necessary. Figures have been rounded off to the
nearest rupees.

(iii) Prior year''s adjustments are shown net of Income, if any.

(iv) No transaction was effected during the period ended on 31st March
2014 with the small scale Industrial Undertaking and outstanding to
small scale Industrial undertaking as at the year end was Nil.

(v) No commission is payable to Directors/Managing Director and hence
Computation of Net Profit in accordance with Section 198, 309 and 349
of the Companies Act, 1956 has not been given.

e) The above information regarding related parties have been determined
to the extent such parties have been identified on the basis of
information available with the company.

f) Particulars of Transaction and balances with related parties:-

*having any transaction with the company

Figures in brackets are relating to previous year 2013-14

Note -3. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure. The categories included in each of the reported business
segment are as follows:

1. Loans to parties

2. Investment in Shares The above business segment have been
identified considering

1. The nature of service

2. The deferring risk and return Revenues and expenses have been
accounted for based on the basis of their relationship to the operating
activities of the segment. Revenues and expenses, which related to the
enterprise as a whole and are not allocable to segments on a reasonable
basis have been included under un allocable Assets / Liabilities.

e) The above information regarding related parties have been determined
to the extent such parties have been identified on the basis of
information available with company.

f) Particulars of Transaction and balances with related parties:-

Note -2. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure.

The categories included in each of the reported business segment are as
follows:

1. Loans to parties

2. Investment in Shares

The above business segment have been identified considering

1. The nature of service

2. The deferring risk and return

Revenues and expenses have been accounted for based on the basis of
their relationship to the operating activities of the segment. Revenues
and expenses, which related to the enterprise as a whole and are not
allocable to segments on a reasonable basis have been included under
unallocable Assets I Liabilities.

Mar 31, 2012

Note No-1: Other Notes & Disclosers

(i) In the opinion of Board, Current Assets, Loans & Advances have a
value of realization in the ordinary course of business, at least equal
to the amount at which they are stated.

(ii) Previous year's figures have been rearranged and regrouped
wherever considered necessary. Figures have been rounded off to the
nearest rupees.

(iii) Prior year's adjustments are shown net of Income, if any. .

(iv) No transaction was effected during the period ended on 31st March
2012 with the small scale Industrial Undertaking and outstanding to
small scale Industrial undertaking as at the year end was Nil

(v) No commission is payable to Directors/Managing Director and hence
Computation of Net Profit in accordance with Section 198,309 and 349 of
the Companies Act, 1956 has not been given.

a) The above information regarding related parties have been determined
to the extent such parties have been identified on the basis of
information available with the company.

b) Particulars of Transaction and balances with related parties:-

Note -2. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure.

The categories included in each of the reported business segment are as
follows:

1. Loans to parties

2. Investment in Shares

The above business segment have been identified considering

1. The nature of service

2. The deferring risk and return

Revenues and expenses have been accounted for based on the basis of
their relationship to the operating activities of the segment. Revenues
and expenses, which related to the enterprise as a whole and are not
allocable to segments on a reasonable basis have been included under
unallocable Assets/Liabilities.

Mar 31, 2010

1 In the opinion of Board, Current Assets, Loans & Advances have a
value of realisation in the ordinary course of business, at least equal
to the amount at which they are stated.

2. Previous years figures have been rearranged and regrouped wherever
considered necessary. Figures have been rounded off to the nearest
rupees.

3. Prior years adjustments are shown net of Income, if any.

4. No transaction was effected during the period ended on 31st March
2010 with the small scale Industrial Undertaking and outstanding to
small scale Industrial undertaking as at the year end was Nil

5. No commission is payable to Directors/Managing Director and hence
Computation of Net Profit in accordance with Section 198, 309 and 349
of the Companies Act, 1956 has not been given.

6. CIF value of Imports : NIL

7. Earnings in Foreign Exchange : NIL

8. Remittance in Foreign Exchange : NIL

9. Expenditure in Foreign Exchange : NIL

10. Directors Remuneration

a. Salary : 1,96,800/-

b. Value of perquisites : NIL

11. RELATED PARTY DISCLOSURE AS PER ACCOUNTING STANDARD 18:

a) Related parties where control exists : None

b) Key Management Personnel : Mr. Mahesh Garg, Director

c) Relative(s) of Key Manangement Personnel : None

d) Associates : Ad-Manum Finance Ltd.

Agarwal Coal Corporation
Pvt.Ltd.

e) The above information regarding related parties have been determined
to the extent such parties have been identified on the basis of
information available with the company.

12. The Shares held as stock in trade is 144000 (unquoted) shares of
Sanjana Cold Storage Pvt. Ltd. (F.V.Rs. lOAEach)

13. The company is contingently liable in respect of disputed demand
of Rs.l95624/-of financial year 2006-07 under Appeal pending with CIT
Appeal, Mumbai in respect of income tax.

14. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure. The categories included in each of the reported business
segment are as follows:

1. Loans to parties

2. Investment in Shares

The above business segment have been identified considering

1. The nature of service

2. The deferring risk and return

Mar 31, 2004

1 In the opinion of Board, Current Assets, Loans & Advances have a
value of realisation in the ordinary course of business, at least equal
to the amount at which they are stated.

2. Previous years figures have been rearranged and regrouped wherever
considered necessary. Figures have been rounded off to the nearest
rupees.

3. Prior years adjustments are shown net of Income, if any.

4. No transaction was effected during the period ended on 31st March
2004 with the small scale Industrial Undertaking and outstanding to
small scale Industrial undertaking as at the year end was Nil

5. No commission is payable to Directors/Managing Director and hence
Computation of Net Profit in accordance with Section 198,309 and 349 of
the Companies Act, 1956 has not been given.

6. CDF value of Imports : NIL

7. Earnings in Foreign Exchange : NIL

8. Remittance in Foreign Exchange : NIL

9. Expenditure in Foreign Exchange : NIL

10. Directors Remuneration

a. Salary : Rs. 1,20,000/-

b. Value of perquisites : NIL

Mar 31, 2003

1 In the opinion of Board, Current Assets, Loans & Advances have a
value of realisation in the ordinary course of business, at least equal
to the amount at which they are stated.

2. Previous years figures have been rearranged and regrouped wherever
considered necessary. Figures have been rounded off to the nearest
rupees.

3. Prior years adjustments are shown net of Income, if any.

4. No transaction was effected during the period ended on 31st March
2003 with the small scale Industrial Undertaking and outstanding to
small scale Industrial undertaking as at the year end was Nil

5. No commission is payable to Directors/Managing Director and hence
Computation of Net Profit in accordance with Section 198, 309 and 349
of the Companies Act, 1956 has not been given.

6. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure. The categories Included in each of the reported business
segment are as follows:

1. Loans to parties

2. Share Trading

The above business segment have been identified considering

1. The nature of service

2. The deferring risk and return

Revenues and expenses have been accounted for based on the basis of
their relationship to the operating activities of the segment. Revenues
and expenses, which related to the enterprise as a whole and are not
allocable to segments on a reasonable basis have been included under un
allocable Assets / Liabilities.

8. CIF value of Imports : NIL

9. Earnings in Foreign Exchange : NIL

10. Remittance in Foreign Exchange : NIL

11. Expenditure in Foreign Exchang : NIL

12. Directors Remuneration

b. Value of perquisites : NIL

Mar 31, 2002

1. In the opinion of Board, Current Assets, Loans & Advances have a
value of realisation in the ordinary course of business, at least equal
to the amount at which they are stated.

2. Previous years figures have been rearranged and regrouped wherever
considered necessary. Figures have been rounded off to the nearest
rupees.

3. Prior years adjustments are shown net of Income, if any.

4. No transaction was effected during the period ended on 31st March
2002 with the small scale Industrial Undertaking and outstanding to
small scale industrial undertaking as at the year end was NIL.

5. No commission is payable to Directors/Managing Director and hence
computation of Net Profit in accordance with Section 198, 309 and 349
of the Companies Act, 1956 has not been given.

6. SEGMENT REPORTING:

The Business segment has been considered as the primary segment for
disclosure. The category Included in each of the reported business
segment are as follows:

1. Loans to parties

2. Share Trading

The above business segment have been identified considering

1. The nature of service

2. The deferring risk and return

Revenues and expenses have been accounted for based on the basis of
their relationship to the operating activities of the segment. Revenues
and expenses, which related to the enterprise as a whole and are not
allocable to segments on a reasonable basis have been included under un
allocable Assets/Liabilities.

7. CDF value of Imports : NIL

8. Earnings in Foreign Exchange : NIL

9. Remittance in Foreign Exchange : NIL

10. Expenditure in Foreign Exchange : NIL

Mar 31, 2000

1. Provision for Income tax for current year is not made as there
shall be no taxable incline in the current year. Amount shown under
taxation is provision for Interest Tax.

2. During the year 39,36,700 shares on which call money was unpaid
have been forfeited and application mony paid on such shares are
transferred to capital Reserve account

3. In the opinion of Board, Current Assets, Loans & Advances have a
value ob reliasitionin the ordinary course of business, at least equal
to the amount at which they are stated.

4. Previous years figures have been rearranged and regrouped wherever
considered necesary. Figures have been rounded off to the nearest
rupees.

5. Proir years adjustments are shown net of Income, if any.

6. CIF value of Imports : NIL

7. Earnings in Foreign Exchange : NIL

8. Remittance in Foreign Exchange : NIL

9. Expenditure in Foreign Exchange : NIL

10. Directors Remuneration

a. Salary : Rs. 60,000/-

b. Value of perquisites : NIL

Balance Sheet abstract and copnays general Busiess Profile as per Part
(IV) of schedule VI to the Companies Act, 1956